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NCDOR »   Taxes & Forms »   Sales and Use Tax »   Streamlined Sales Tax Information »   Streamlined Sales and Use Tax »   Streamlined Taxability Matrices

Streamlined Taxability Matrices

Pursuant to the requirement of Section 328 of the Streamlined Sales and Use Tax Agreement, the taxability matrices at the following links define the tax treatment of the items defined in the Sales and Use Tax Agreement as of the effective date identified on each taxability matrix. The matrices also contain information in regards to the tax administration of selected practices.

  • Taxability Matrix (8-21) - effective August 1, 2021
  • Taxability Matrix (8-20) - effective August 1, 2020
  • Taxability Matrix (9-19) - effective September 1, 2019
  • Taxability Matrix (8-19) - effective August 1, 2019
  • Taxability Matrix (8-18) - effective August 1, 2018
  • Taxability Matrix (9-17) - effective September 6, 2017
  • Taxability Matrix (8-17) - effective August 1, 2017
  • Taxability Matrix (3-17) - effective March 1, 2017
  • Taxability Matrix (1-17) - effective January 1, 2017
  • Taxability Matrix (1-17) - effective January 1, 2017
  • Taxability Matrix (8-16) - effective March 1, 2016
  • Taxability Matrix (8-16) - effective March 1, 2016
  • Taxability Matrix (3-16) - effective March 1, 2016
  • Taxability Matrix (10-15) - effective October 1, 2015
  • Taxability Matrix (7-15) - effective July 28, 2015
  • Taxability Matrix (5-15) - effective May 28, 2015
  • Taxability Matrix (10-14) - effective October 1, 2014
  • Taxability Matrix (7-14) - effective July 31, 2014
  • Taxability Matrix (11-13) - effective November 12, 2013
  • Taxability Matrix (7-13) - effective July 29, 2013
  • Taxability Matrix (10-12) - effective October 1, 2012
  • Taxability Matrix (08-12) - effective August 1, 2012
  • Taxability Matrix (10-11) - effective October 27, 2011
  • Taxability Matrix (8-11) - effective August 1, 2011
  • Taxability Matrix (8-10) - effective August 2, 2010.
  • Taxability Matrix (3-10) - effective March 25, 2010. The changes consist of a clarifying statement in the "Comment" section for the optional computer maintenance contracts. No changes in tax treatment of any definitions.
  • Taxability Matrix (12-09) - effective January 1, 2010.

Streamlined Sales and Use Tax

  • Memorandum
  • Sales Tax Boundary Databases
  • Sales Tax Rate Databases
  • Streamlined Certificates of Compliance
  • Streamlined Letters of Recertification
  • Streamlined Taxability Matrices

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North Carolina Department of Revenue

PO Box 25000
Raleigh, NC 27640-0640
General information: 1-877-252-3052
Individual income tax refund inquiries:
1-877-252-4052

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https://www.ncdor.gov/taxes-forms/sales-and-use-tax/streamlined-sales-tax-information/streamlined-sales-and-use-tax/streamlined-taxability-matrices